How to solve

Which of the following is not a sufficient criterion for a lessee to classify a lease as a capital lease?

A$)$ The lease transfers ownership of the leased asset to the lessee at the end of the lease term.

B$)$ The lessee has the option of acquiring the asset during or at the end of the lease term at a bargain price.

C$)$ The lease term is greater than two$-$thirds of the economic life of the asset.

D$)$ The present value of the minimum lease payments is at least $90\%$ of the fair value of the leased asset.